摘要
摘要
企业在社会经济发展过程中，持续创造价值、推动经济发展，是由各种各
样的企业内外部业务活动完成的，这些基于一定流程的相关业务活动，既相互
作用又相互影响，从而形成了企业的价值创造过程。在当今世界，价值链存在
与经济生活、社会发展的各个层面，国与国之间的价值链不同环节分工，企业
内部不同业务流程环节等，构成了大大小小、各种各样的价值链。例如，任何
一个价值活动都是通过外包投入、人力资源和某种科技方式来起到一定的作用，
每一个价值活动也都会利用和构建信息。在公司外部，它是一个由公司、供应
商、买卖途径和买方统一构成的较大体系。公司要通过对资源的投入和管理协
同上下游关联企业为客户、社会创造价值。同时公司也需要对各个环节进行深
入的成本管理研究，发挥各部分最大的协同效力。
本文主要讨论了 R企业的成本管理现状及其问题，文章写作主要根据文献
分析法、案例研究法和实地调查法进行了相关分析研究。在全面深入分析 R企
业内部价值链的各组成环节后，重点需关注生产成本支出，发现 R企业的成本
管理方面存在着一系列具体的、系统性问题；纵向价值链方面，R企业还需要
加大力度完善供应商管理制度，并做好客户和渠道管理；横向价值链方面，通
过和市场中其他竞争者进行对比分析，R企业在原材料采购效率和销售效率方
面并没有优势，为了能够持续提升竞争能力和市场份额，R企业需要在这些环
节加大力度进行改进。对 R企业成本管理各环节问题进行分析，提出了 R企业
的价值链成本管理方面的一些具体改进建议与措施：
（1）研发环节要合理运用废弃线材，采用集成开发理念来设计研发过程；
（2）采购环节要基于销售的采购流程，采用更合适的材料；
（3）生产环节要采用先进的制造设备，对产品成本核算使用基于活动的成
本核算；
（4）销售环节要采取直接销售与间接分销相结合的销售方式，注重与客户
的信息沟通共享及长期合作；
I

摘要
（5）针对供应商管理方面要优化业务流程、制定科学合理的管理制度，并
构筑长期稳定的互惠互利合作关系；
（6）客户及渠道管理方面，需要分类、细化、差别化管理。
通过调查发现，对于 R企业引入价值链成本管理理念，可以为企业注入新
的活力，带来新的视野，有利于其竞争力提升和长远发展。
关键词：R企业；价值链；成本管理
II

Abstract
Research on Cost Management of R Enterprise
based on Value Chain Analysis
Abstract
The value creation of an enterprise is composed of various connected activities.
These activities can be divided into basic activities and auxiliary activities. The
former includes internal and external logistics, production and operation, marketing,
etc., while the latter includes purchase, technology development, human resource
management, and company foundation. Equipment, etc., these different but related
production and operation activities constitute a non-static program that creates value.
The value chain exists in all links in economic activities. There is an industrial value
chain between upstream and downstream companies. The connection of the
company's internal services constitutes the company's internal value chain. The
analysis of the value chain regards the company as a combination of related
activities, each of which has a certain connection. For example, any value activity
plays a certain role through outsourcing investment, human resources and a certain
technological method, and every value activity also uses and constructs information.
Outside the company, it is a larger system composed of the company, suppliers,
buying and selling channels, and buyers. The company must not only construct a
certain value for customers, but also construct a certain value with upstream and
downstream companies and customers. Use the research on the cost of each activity
to make it closely connected.
This article focuses on the cost management issues of R companies, using
literature research methods, case analysis methods, comparative methods, and actual
survey methods to conduct an in-depth analysis of the value chain costs of R
companies. After a comprehensive and in-depth analysis of the various components
of the R company’s internal value chain, it is necessary to focus on production cost
expenditures, and found that R company’s cost management still has a lot of room
for improvement; regarding the vertical value chain, R company needs to further
improve and establish upstream The relationship between suppliers and downstream
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